I want to start by saying how important it is to look at how hybrid can complement and really help in delivering the best services to Canadians. Therefore, that's what we've been concentrating on—making sure that we focus delivering the best services to Canadians. We will continue to transform the hybrid format.
As for your question, it's a CRA question. Therefore, I would maybe offer the possibility to go to the CRA to make sure that I give you the right answer on the question you just asked me.